OFFICE OF THE ARORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Georgo EI; Sheppard 

Cozptrollor of ~Publio Aocouata 

Auatln, Tozas 

WJ have 

an ~plnion or tbla 

by you 13 that‘ 2 toxirzg unit has boc$t in property, ln the 

rqplar rztnmr, aa pzovldod’ln Section 9 of Article ?%j-b, 

of Vorrion~s Civil Statutoo OS. Texas, at a tax sale md ulth3.n 

th9 amend year of the redenptloxi has aold the intereats of 

the taxing units ,to such p?oporty to Eil WIlvld!NL, such indlvldwl hoviy! no lnterclet in th:, p2’opCrty, far. Li;n mount 

leas thaw. ths adjudgodmlue or the total mOunt of the judp 

cmt i.?.? th8 tcx nu5.t. Esfore mikhq ths eselgmerit of the 

ri&t to rocelvc the redonption .tionoy, the purchual~ t&x.- 

utit, properly obtalnod mitten coxmnt iTron the 0th~ tanlng unlto, vhlch~\rerc pmtica to tho suit end jumont. Your 

Q”39tiOR, then, upon these fBCL3, la: To VIlOrn ahould the ro;- 

dez$ilon pz*fie& bo mdo, by tho owzm of the propcrtp, w&r 

the feet situation subtitted? 

Artrtlcle 7345-b, OS Vernon’s Civil Statuteo of Texas, 

So&ion 12, provldoe t 

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Bouorable Qeorge B. Sheppard, page 2 

.‘I& all 6ulta heretofore or hereafter filed 

to oollect delinquent taxes agaiPst property, judgs bent in said suit shall provide for lssuauce of 

writ of posaooslon v1thi.n twenty (20) da78 after 

the period of redc;Jptio;l shall have czplzed to the 

pwchaser at foreclosure sale or bla asslgn~; but 

vhenever land la sold under judgment in augh cult 

tor taxes, the owner of such property, or anyone 

having au interest thorefn, or .thelr heirs aealw 

or legsl representatives, may, tithin tuo 12) years 

fron the date of such sale, have the rlt;lt to redeem asld property OA the PollwIng basis, to-vita 

(1) vitb3.n the firat year of the redezptlon period, 

upon We patent of the omouut bid for th9 prqerty 

b the purchaser at such sale, inoluding 8 One 

($1.00) Eollar tax deed reoordlng foe aad all 

taxes, penalties, Interest and colts thereafter 

paid thereon, plus tventy-five par test (25$) of 

the ag,re@.e total; (2) vitb3.n tha last year of 

the rodcnption pet*lod, upon the pqmnt of the 

mzoU;rt bid for the property by the purohasor at 

euch 3010, inaluding a Om ($1.00) Collar tax deed 

-recordlo fee a?l?L all taxes, p922lti38, interest .i’.. 

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and costa tbereaftor paid thcrem, plus fifty per :.; 

oont (505) OS the ameC;ate total. 

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%n addition to redeening direct fmm the 

$-:;... 

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purchaser as aforesaid, redemption ?Z?J also be 

rmdo upon the baale horclnabove CrJflocd, as p?ovided in Articles 7284 and 72'35 of tim Itovlaed 

Civil Statutes of Tcxaa of 1925.’ 

We have been unable to il.&l a case ccnatruing the 

Dtatute, quoted above, with regard to v3m the redcqtlon 

money la to be paid by the ovner vhcre the o’m9r desirea to 

redeem the property vlthin the redemption period. 

Ue think tho holdL% of thla dej?3rtmcnt in opinion 

Eo. O-1965 1s epplloable to the conztrr?stiw of the word “purcbascr” as used in said Section I.2 of Artlclc 7345-b, from 

vhloh opinl.oa ve quoter 

we applloo to all ~purchaosra~ at tax sales, 

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i Honorable Oeorge B. Sheppard, gage 3 

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$.fcc gral alansificatlon pould inolude the @itp 

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'The zsethod OS redemption as provided in said 

seotlon would apply to all tax suits brolught under 

the authority of Artlole 7345b. The redezptptiou 

may bo nigde Finn the purchaecr at the firat forecloaurs sale. Uuder authority OS Seotione 8 end 9 

OS the Aot the purchaser my be o&e OS thd 'taxing 

Urllts. ~Paxl.nz unIta@ as defined in Seotiou 1 

of Artiolc D45b include @the State of Texas or 

any toun, city or CouatJ in said stf%tQ, Ol' tin;r 

aorporation or dlatrliot orgmlzed under the lova 

of the State with authority to levy end oollcot 

torea.' 

"The language of Section 9 ci Article '&ib 

olearlr indicates that 8 ~taxitlg unit* ia clsaslSied as a @purahascr@ . , . 

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'Did the Legi3laturQ intended to lxike a aqm?- 

ate rule for the rcdeizptlon of ~oporty SPCR a tmlng unit wh%oh vas tne pu~chaocr at the o>i@nal 

Poraolorure salo, tiaotion 12 of Article 7345b vould 

have included auah exaslption. Eovever, the Leaiac 

laturo sav Sit to mko mztloa 12 and the penalty, 

provlsions provided therain ajqly izliaorinlnatelp to all puxhaaera oz thQti assigmes et the foreclosure eale. You am therefore advised that in., 

redeeting property fzom thQ City OS El Paso in a 

case vhers said City has purchased property at a 

tax forcolosure aalo under the authority of Seotione 

8 and $3 of Article n45b, Section 12 of said Articl0 uould apply and the person seeking to rodem 

the property vould have to pay the penalties of redemptlon provided in such seation.’ 

We bellowe'that the last sentenoo of Section 12 of 

Article 7345-b, quoted cbovo, leaves no doubt but vhet the Jagislaturo lnteiidcd that the original ovum should redeem hia 

property by pay-6 the redmption money to the cr1g:ina.l purchoacr at the tax aala. A careSul resdlx& of said Article 

1345-b shows that there ie only ohs sale really conte@.ated 

therein md that is tho sale which occwred, under your faoto, 

When the taxing unit .b ought the proporty ia at the Shsrfff’s 

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:’ gonckabls George B. Shepgtird, p,age 4 

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8ale purcuaut to the tsx judgriat. The tax* tit, or an 

%ndlvidual purchaser, buy- the property st such a tax sale, 

may,- according to our Opinion Ho. 0-950, a c39y of vhIch 1s 

I enclosed Sor your lnfomation, tmei&n tba rlsbt to recelvo the 

rtidemptlon money at any time vlthln the redemption pariod to 

a purchmer at a private sale Sor leas thsr the ezmnt of the 

fu~mnt on the adjudged value, VhlCheVQr is t&e lover. Ne 

thi& that the person recelvm the right to collect the redeqtlon monog, Srom the taxin3 unit, Ln such instances, Is 

nopAy en assigrnse and could not be considered, for? the pmposes ot t’?is discussion, a purchaser in tie ordinary ~imnlng 

, OS the vord. Ue think our position in the rzatter is stremsthencd When Articles.7283 and 7235, OS Vekuoa?s Civil Statutes df 

Foxas, x0mwd to In ths last sentence of eald Section 12 of 

Article 7345-b, are cmridored. 2he Eethod of redmptfon, pro-’ 

ridod ti said Articles 7234 and 7235, cu?ra, clcsrly contempintos, ve thinY, that the ovnor be required to looi; ouly to 

the orlglzxxl purchmer at the original tsx sale,.ard not to 

en assignee of said orlglnnl pwchaaer In orcler to redeem 

his property in the mnner provided in said 6tetutos. 

._ Statutes concernln3 the r.ight oS an ovner to redooxa 

his property wMch has been foreclosed upon end sold for deliuquont taxes are llborally construed In favor of the ovner. 

Turuar v. aith, 119 8. Y. 922, error refused. This department has held ln Opinion Ho. O-950, in coz$wln3 Article 

7%5-b, sugza, that the ovnor of property my redeem ths. 

lend duH= tho rodemptioa porlod by pqing the required 

amount dlleatly to the purchaser, although he has mtlco of 

ths aasi3ament ‘of his rl@t to rooolve tho nxey to enother.’ 

From tha Sore3oIng eonslderatlona, you a-e reopectSully cdv.lsed, In ansver to pow question, th3t, u?dor the 

facts submitted by you, the owner my proGmly pay the redamption ronzy to the taxin unit purchaelrg ths property at the 

orl.@n31 tsx sale. We balieve, hovcvcr, that the over could 

pay the redeiaptlon mneg tb the assi3noe of ths orl~lzal purchaser znd rscoive frim such Vendas a rclcaee or convcyrtme 

OS the esalgmens rights. This could ba done by tha emcution of 8 quit olain deed by the ansignea to th3 ?ro?ertg ouner. 

In pursuir.3 thie procedure, hovever, the omer vould act at 

his oy~l rioic as to vhether the parson to vhoz he 1~1ns the 

paymnt 1s In faot the true and proper asslwee. 
we 

a puraheser, 

eon, esslgna 

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think it night be proper 

uhethar ths purchaser be 

hl? xdght to receive the 

Bonorable George B. Sheppard, page 5 

to add here that vhere 

a taxing unit or a perred?fqtion money fro3 

*the ovnef, or the ovner’s helm or a~slgas, but 8ubsoQuently 

recelvcs the redormtlon EO~OY~ he would be oblkzated, ve think. 

ia acoorrlance vlth-tha &xx-&d provisions of his a&l-ent - 

or oontraot, to peg the comy over to the person vho~ia then, 

aader the ccntraot or assl&ment, possessed of the rl&ht to 

rooolve the sams . 

We trust &at in thle aminer ue have fully ansvered 

Your8 vet-y truly 

ATTORNEY GE- OF TEXAS 

Earold NcCracken 

Asslatant 

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